(a) For taxable years beginning after December 31, 2000, in
addition to amounts authorized to be subtracted from federal
adjusted gross income pursuant to subsection (c), section twelve of
this article, active duty military pay received for the period of
time an individual is on active duty as a member of the National
Guard or armed forces reserve called to active duty pursuant to an
Executive Order of the President of the United States for duty in
Operation Enduring Freedom or for domestic security duty is an
authorized modification reducing federal adjusted gross income, but
only to the extent the active duty military pay is included in
federal adjusted gross income for the taxable year in which it is
received.

(b) For taxable years beginning after December 31, 2012, in
addition to amounts authorized to be subtracted from federal
adjusted gross income pursuant to subsection (c), section twelve of
this article, active duty military pay received by a resident
individual who is on active duty for thirty continuous days or more
in the armed forces of the United States, the National Guard or
armed forces reserve is an authorized modification reducing federal
adjusted gross income for the taxable year in which the individual
has separated from active military service, but only to the extent
the active duty military pay is included in federal adjusted gross income for the taxable year in which it is received.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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